Intangible investments, scaling, and the trend in the accrual-cash flow association
Jeremiah Green, Henock Louis and Jalal Sani
| Year of publication: |
2022
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|---|---|
| Authors: | Green, Jeremiah ; Louis, Henock ; Sani, Jalal |
| Published in: |
Journal of accounting research. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-679X, ZDB-ID 2060654-0. - Vol. 60.2022, 4, p. 1551-1582
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| Subject: | accrual accounting | accrual quality | accruals | capitalization | cash flows | earnings quality | intangible capital | intangible investments | scaling by book value of assets | Immaterielle Werte | Intangible assets | Rechnungsabgrenzung | Accruals and deferrals | Cash Flow | Cash flow | Rückstellung | Accrual | Bilanzielle Bewertung | Accounting valuation | Immaterielle Güter | Intangible goods | Bilanzpolitik | Accounting policy |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1475-679X.12414 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013392405